Annual Report for 1[st ] Jan 2025 to 31[st ] December 2025
Charity No: 303866
TABLE OF CONTENTS
Contents
Charity Name.................................................................................3 Registration Number..........................................................................3 Charity Trustee Members for the period.......................................................3 Group Leadership Team........................................................................3 Sections.....................................................................................4 Properties...................................................................................4 General......................................................................................6 Management...................................................................................6 Responsibilities.............................................................................6 General......................................................................................7 Building & equipment risk....................................................................7 Injuries to members..........................................................................7 Reduced income...............................................................................7 Reduction in leaders & adult volunteers......................................................7 Reduction in youth members...................................................................8 Our mission..................................................................................8 Values.......................................................................................8 Why is Scouting needed today?................................................................8 Our objectives..............................................................................10 Reserves Policy.............................................................................14 Investment Policy...........................................................................14 Treasurers Report...........................................................................14 1: Accounting Policies.....................................................................14 2: Financial Review........................................................................15 Receipts and payments......................................................................16 Statement of assets and liabilities at the end of the period...............................16
REFERENCE & ADMINISTRATION
Charity Name
14[th] Walthamstow Scout Group
Registration Number
303866
Principal Address
205A Wood Street, Walthamstow, London, E17 3NU
Charity Trustee Members for the period
| Trustee Name | Position |
|---|---|
| David Hawes | Group Team Member |
| John Hawes | Group President |
| Robert Howard | Scout Team Member |
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Group Leadership Team
The Group is led by the Group Lead Volunteer; the following roles are part of the ‘Group Leadership Team’.
| Team’. | ||
|---|---|---|
| Name | Position | Dates acted |
| Gareth Wyatt | Group Lead Volunteer | |
| Chris Raby | Assistant Group Lead Volunteer | |
| Sam Raby | Cub Lead Volunteer | |
| George Nightingale | Scout Lead Volunteer | |
| Irene Raby | Beaver Lead Volunteer | |
| Lucy Nightingale | Group Secretary | |
| Joanna Mason | Group Treasurer |
Sections
There are 3 active sections within the group. Each section is managed by the Section Lead Volunteer who report directly to the Group Lead Volunteer (GLV). The Group also has a partnership with an Explorer unit that is run by the Explorer Lead Volunteer (ELV). The ELV reports directly to the District Lead Volunteer. Their finances are not consolidated with those of the Group.
| Section | Meeting Time |
|---|---|
| Beavers | Friday night 18:15 to 19:30 |
| Cubs | Thursday night 18:30 to 20:00 |
| Scouts | Friday night 20:00 to 21:30 |
| Explorers (Sloths ESU) | Biweekly Wednesday 18:00 to 21:00 |
Properties
The group owns one property. This comprises the main hall building, agarage and two outside storage buildings.
| uildings. | ||
|---|---|---|
| Name | Address | Notes |
| Main Hall | 205A Wood Street Walthamstow, London, E17 3NU |
Roof Replaced 2024 |
| Garage | Storage Brick built, fbreglass roof. |
|
| Scout Shed | Storage Brick built, fbreglass roof. |
|
| Explorer Storage | Storage Wood walls, fbreglass roof. |
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STRUCTURE, GOVERNANCE & MANAGEMENT
General
The 14th Walthamstow Scout Group is a registered charity operating under the umbrella of The Scouts. It functions within the framework and rules set out in the Policy, Organization and Rules (POR) of The Scouts.
The Group’s governing documents are those of The Scouts, which consist of a Royal Charter that authorises the byelaws of the Association and the Policy, Organization and Rules documents.
The Group’s Trustees are appointed in accordance with the Policy, Organization and Rules of The Scouts.
Management
The 14th Walthamstow Scout Group is managed by its Group Leadership Team, of which three members are the Charity Trustees of the Group. As Charity Trustees, they are responsible for ensuring compliance with all relevant charity legislation, including registration, proper accounting, and submission of returns to the Charity Commission as required.
The Group Leadership Team normally includes the Group Chair, Group Treasurer, Group Scout Leader (GSL), Secretary, and Elected, Co-opted and Ex-Officio members. Meetings are normally held at least quarterly.
All members of the Group Leadership Team complete Essential Information for Trustee Board Members, GDPR, Safety and Safeguarding training within the first five months of joining the Group Leadership Team.
Responsibilities
The Group Leadership Team exists to support the Group’s Leaders in delivering quality Scouting and in meeting their responsibilities. The Group Leadership Team is responsible for:
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The maintenance of the Group’s property and equipment.
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The raising and administration of Group funds.
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Ensuring adequate insurance cover for people, property, and equipment.
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Supporting and promoting Group public occasions and events.
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Assisting in the recruitment and retention of adult volunteers and leaders.
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Appointing sub-committees or working groups as required.
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Appointing Group Administrators and Advisors other than those who are elected.
RISK & INTERNAL CONTROL
General
The Group has in place systems of internal control designed to provide reasonable assurance against material mismanagement or loss. These include the requirement for two authorised signatories on all payments and maintaining comprehensive insurance policies to ensure that insurable risks are covered. The Group Leadership Team has reviewed the major risks to which the Group is exposed and has established systems to mitigate them. The main areas of identified concern include:
Building & equipment risk
Damage to buildings, property, or equipment.
In such an event, the Group would seek temporary use of facilities and equipment from local partner organisations such as nearby Scout Groups, community centres, or churches. Reciprocal arrangements exist with several of these organisations.
The Group maintains sufficient building and contents insurance to mitigate against permanent loss.
Injuries to members
Injury to leaders, helpers, supporters and members.
The Group, through membership fees, contributes to The Scouts national accident insurance policy. Risk Assessments are undertaken before all activities. The Group has insurance for non-member adults helping with Group activities.
Reduced income
A reduction in income from fundraising or subscriptions could impact the Group’s ability to deliver its programme and maintain its facilities.
The 14th Walthamstow Scout Group is primarily reliant on income from member subscriptions, renting the main hall to third parties, fundraising events, and donations.
The Group maintains a financial reserve to ensure the continuity of Scouting activities in the event of a significant drop in income. Should this situation arise, the Group Leadership Team could consider temporary or permanent measures such as increasing subscriptions, seeking additional fundraising opportunities, or applying for grants to stabilise income levels.
Reduction in leaders & adult volunteers
The Group is entirely reliant on volunteers to run and administer all sections and activities. A reduction in the number of adult volunteers or leaders would directly affect the ability to deliver a full Scouting program.
If the number of leaders in a section were to fall below a sustainable level, the Group may be required to merge sections, temporarily suspend activities, or, in the worst case, close a section.
Volunteer recruitment and retention are regularly monitored by the Group Lead Volunteer and the Group Leadership Team. The team provides support and encouragement to ensure all sections are adequately staffed and that new volunteers are welcomed and trained effectively.
Reduction in youth members
The Group provides Scouting opportunities for young people aged 6 to 14 through its Beaver, Cub, and Scout sections. A reduction in youth membership would impact the Group’s financial stability and overall vibrancy. Should there be a sustained fall in membership in a particular section, the Group may need to consolidate or merge sections to maintain viability.
Membership numbers are reviewed regularly by section leaders and the Group Lead Volunteer, and efforts are made to promote Scouting within the local community, including outreach through schools, community events, and word-of-mouth recruitment.
Our mission
At the 14th Walthamstow Scout Group, we actively engage and support young people in their personal development, empowering them to make a positive contribution to society.
Through fun, challenge, and adventure, we help young people develop skills for life — supporting them to grow in confidence, resilience, and responsibility.
Values
As Scouts, we are guided by the following core values:
Care:
We support others and take care of the world in which we live.
Respect:
We have self-respect and show respect for others.
Integrity:
We act with honesty, trustworthiness, and loyalty.
Cooperation:
We make a positive difference by working together, helping others, and building friendships.
Belief:
We explore our own faiths, beliefs, and attitudes while respecting those of others.
Why is Scouting needed today?
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Scouting continues to play an essential role in the lives of young people and the wider community.
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Across divided communities, Scouting brings people together. At the 14th Walthamstow Scout Group, we offer shared experiences and a safe space for young people from all backgrounds to
meet, learn, and grow — promoting mutual understanding and lifelong friendships.
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In a time of uncertainty, Scouting provides stability and purpose. We help young people develop the values, confidence, and belief in themselves and others that equip them to become active, responsible citizens.
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We offer a place to belong, opportunities to learn skills for life, and an environment that encourages optimism for the future.
Our vision for 2025/26
As part of the national Scouting movement, the 14th Walthamstow Scout Group aims to prepare even more young people with skills for life — supported by dedicated volunteers who deliver an inspiring, inclusive, and adventurous program.
Our objectives
We want to…
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…grow.
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We believe Scouting changes lives, and we want to ensure that every young person in our local community has the opportunity to join and experience the benefits of being part of Scouts.
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…become more inclusive.
Everyone, regardless of background, ability, or circumstance, should be able to access Scouting. We are committed to breaking down barriers and making our Group welcoming and accessible to all.
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…be more youth-shaped. Young people should play an active role in shaping their Scouting experience. We aim to create more opportunities for our Beavers, Cubs, and Scouts to contribute ideas, take the lead, and develop their leadership potential.
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…impact our community.
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Scouting isn’t just about individual development — it’s about making a difference. Through community projects and social action, we aim to have a positive impact on Walthamstow and the wider local area.
Within our Group we aim to:
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Ensure we remain a resilient and well-managed charity, able to respond effectively to changes and challenges in our environment;
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Build and maintain positive relationships with local partners, including schools, community organisations, and other Scout Groups;
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Provide strong support to our leaders and volunteers, helping them to deliver safe, high-quality, and engaging programs for young people;
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Offer Group-wide events and activities that bring all our sections together and complement their regular programs;
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Maintain and make effective use of our premises, equipment, and resources to support our programs delivery.
GROUP LEAD VOLUNTEERS ANNUAL REPORT
2025 has been another busy and productive year for the 14th Walthamstow Scout Group, marked by continued progress, exciting programme activities, and important steps towards securing the long-term future of our headquarters.
Building and Facilities
Although we could not deliver a full Group camp in 2025 as originally planned, we continued to focus on improving our facilities and strengthening the foundations for future development.
One of our main priorities in 2025 was the improvement of our internal spaces. We made significant progress in completing the renovation of the meeting room, including the installation of a large number of new cupboards. This has greatly increased our storage capacity and improved organisation, making it easier for leaders to run high-quality sessions and activities.
We also carried out substantial work on the hallway area, repainting and refreshing the space to make it brighter, more welcoming, and more suitable for members, parents, and visitors. These improvements have helped to enhance the overall appearance and usability of our headquarters.
While planned renovation works to the kitchen did not begin in 2025, we undertook detailed investigations and initial planning for the renewal of the end of the building where the kitchen and den are located. Unfortunately, emerging structural damage in this area has since made this project a higher priority. Addressing these issues will now be one of our most important objectives in 2026, ensuring the long-term safety and sustainability of the building.
Programme and Activities in 2025
Throughout 2025, our sections continued to deliver a varied, engaging, and adventurous programme for our young people.
The Scout section enjoyed a particularly successful year, including a week-long summer camp to the Isle of Wight. This provided valuable opportunities for independence, teamwork, and outdoor learning. In addition, Scouts took part in several night hikes and a visit to the Imperial War Museum in London, broadening their experiences and supporting badge work.
Our Cub section also had an outstanding year, with a wide range of adventurous and creative activities. These included climbing, laser tag, and a pirate-themed camp. One of the highlights was a unique behindthe-scenes visit to an airline facility at Stansted Airport, where Cubs were able to try flight simulators, learn about evacuation procedures, and see how aircraft are maintained. This was a memorable and inspiring experience for all involved.
The Beaver section continued to thrive, taking part in smaller hikes, visits from the fire brigade, and hands-on sessions with artefacts from mudlarking. They were also treated to a special visit from Safari Pete, who introduced the Beavers to a range of animals and insects, helping to build confidence and curiosity about the natural world.
These activities reflect the dedication of our leadership team and their commitment to providing safe, enjoyable, and meaningful Scouting experiences for all members.
Review of 2025 Objectives
While some planned objectives for 2025 were delayed, important groundwork was laid for future success. The postponement of the full Group camp and kitchen renovation allowed us to reassess priorities and focus on areas requiring urgent attention. The investigation and planning work carried out during the year has placed us in a stronger position to move forward in 2026 with clearer aims and improved understanding of our building’s needs.
At the same time, the successful completion of the meeting room and hallway improvements demonstrates our ongoing commitment to investing in our facilities for the benefit of current and future members. From a financial perspective, while no major grants or fundraising campaigns took place during the year, the Group continued to benefit from a steady and reliable income stream through Gift Aid and Easyfundraising. This ongoing support plays an important role in helping to cover running costs and fund improvements to our facilities.
In terms of leadership and volunteering, we were pleased to welcome two new adult volunteers to the Beaver section and one new adult to the Cub section. Their involvement has strengthened our leadership team and helped to maintain high-quality provision across the Group. However, it is also important to note that our Scout Team Leader has announced their intention to step back from the role. As a result, recruiting additional adult support for the Scout section will be a key priority moving forward.
Membership levels have remained stable throughout 2025, with all sections operating at full capacity. We continue to maintain a very large waiting list, demonstrating strong local demand for Scouting. While we would like to offer places to more young people, limitations in space and adult volunteer numbers currently restrict our ability to expand further.
The hall has continued to be well used by external organisations, including Bongalong, a baby music group, and Shaolin Dao Lu, a martial arts school, both of which use the facilities on a regular basis. In addition, the hall has hosted a range of ad hoc events and small private parties. This community use provides a valuable and consistent source of income, helping to support both the Group’s activities and ongoing building maintenance.
Plans and Priorities for 2026
Looking ahead, 2026 will be a crucial and exciting year for the Group.
Our primary focus will be the redevelopment and strengthening of the kitchen end of the building, including the kitchen and den areas. This work is essential to address structural concerns and to ensure that our headquarters remains safe, functional, and fit for purpose for many years to come. We will be seeking appropriate funding and professional support to deliver this project successfully.
We also plan to investigate and improve the external walkways around the hall, with the aim of laying new, level surface material across all areas. This will improve accessibility, safety, and ease of use, particularly in poor weather conditions.
In addition, we will continue work on completing and developing our training room and will make full use of this space for leader training, meetings, and skills development. This will support the continued growth and effectiveness of our volunteer team.
A major highlight for 2026 will be our planned Group camp. We have secured both a date and campsite, and
the event has been opened to Beavers, Cubs, Scouts, and Explorers. This camp will provide a valuable opportunity for all sections to come together, strengthen friendships, and celebrate Scouting across the Group.
Looking Forward
With the continued enthusiasm of our young people, the dedication of our adult volunteers, and the ongoing support of parents, supporters, and the wider community, the 14th Walthamstow Scout Group remains strong and forward-looking.
While challenges remain, particularly around building maintenance and development, we are confident that the progress made in 2025 and the plans in place for 2026 will enable the Group to continue providing highquality Scouting for years to come.
We are extremely grateful to everyone who contributes their time, skills, and resources to support the Group. Together, we look forward to another successful and rewarding year ahead.
Gareth Wyatt Group Lead Volunteer
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PUBLIC BENEFITS STATEMENT
The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.
FINANCIAL REVIEW
Reserves Policy
The Group’s policy is to keep £5k as a minimum in reserves that can be used to run and maintain the hall so that it can continue to be used to generate income. Any surplus reserves at the end of the financial year will be retained for future expenditure.
Investment Policy
The group does not maintain sufficient funds to consider any investment opportunity. In addition, the risk to funds is too great to outweigh the potential benefits. All funds are stored in charity-based business accounts with a reputable bank. Only our savings and extra account accrue interest.
Treasurers Report
The accounts below are for the period 1[st] January 2025 to 31[st] December 2025.
1: Accounting Policies
Basis of preparing the financial statements
The Financial Statements of the Group, which is a public benefit entity under FRS 102, has been prepared in accordance with the Charity SORP (FRS 102) ‘Accounting & Reporting by Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102). Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK & Republic of Ireland’ and the Charities Act 2011. The Financial Statements have been prepared under the historical cost convention.
The accounts have been prepared using an accrual accounting methodology to give a true and fair view of the Group’s financial activities and financial position.
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Income
All income comes from membership subscriptions, hire of the main hall, and running section activities, and this year from government/local council grants.
Expenditure
Expenses are recognised and classified under headings that aggregate all costs relating to the category.
Taxation
The Group is exempt from tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for restricted purposes within the objective of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. No restricted funds were received in the year.
Going Concern
The Group has sufficient funds to meet its financial obligations for a period of at least 12 months from the date of approval of these Financial Statements.
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2: Financial Review
Receipts and payments
| Receipts and payments | ||
|---|---|---|
| 2025 | 2024 | |
| RECEIPTS | ||
| Donations1 | 789 | 16,919 |
| Rental income | 10,542 | 9,986 |
| MembershipFees | 9,377 | 7,933 |
| Income from runningevents | 7,699 | 7,140 |
| GroupShop– clothing | 0 | 801 |
| Bank interest | 118 | 342 |
| Other income | 912 | - |
| TOTAL RECEIPTS | 29,437 | 43,121 |
| PAYMENTS | ||
| Venue Maintenance2 | 3,972 | 34,940 |
| Expenses from runningevents | 10,217 | 12,430 |
| Groupmeetings and badges | 3,873 | 2,371 |
| Utilities | 2,768 | 2,345 |
| GroupShop | 1,100 | 1,162 |
| Insurance | 1,038 | 955 |
| Hall Consumables | 578 | 880 |
| Equipment | 2,187 | 627 |
| Admin | 195 | 347 |
| Other expense | 0 | 32 |
| TOTAL PAYMENTS | 25,929 | 56,089 |
| NET OF RECEIPTS | 3,509 | -12,968 |
| CASH FUNDS LAST YEAR END | 16,096 | 29,064 |
| CASH FUNDS THIS YEAR END | 19,604 | 16,096 |
Notes
1 – 2024 includes Gift Aid collected for 2020-2023
2 – 2024 includes the cost of repairs to the main hall’s roof.
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Statement of assets and liabilities at the end of the period
| 2025 | 2024 | |
|---|---|---|
| CASH FUNDS | ||
| 14th Walthamstow Beavers | 550 | 719 |
| 14th Walthamstow Cubs | 275 | 333 |
| 14th Walthamstow Scouts | 1,023 | 924 |
| 14th Walthamstow Scout Group | 17,756 | 14,120 |
| 19,604 | 16,096 | |
| ASSETS RETAINED FOR THE GROUP’S OWN USE |
||
| Scout building– current value | 647,884 | 629,625 |
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INDEPENDENT EXAMINER REPORT
Independent examiner’s report to the trustees of 14[th] Walthamstow Scout Group
I report to the trustees on my examination of the accounts of the 14[th] Walthamstow Scout Group for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Jack Sharville ATT CTA
Relevant professional qualification or membership of professional bodies (if any): Association of Tax Technicians and Chartered Institute of Taxation Address: c/o 205a Wood St, London E17 3NU Date: 28 February 2026
EXEMPTION FROM DISCLOSURES
No Names have been withheld or omitted from the Trustees Annual Report
FUND HELD AS CUSTODIAN TRUSTEES ON BEHALF OF OTHERS
14[th] Walthamstow Scout group does not hold any funds as custodian trustees.
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Trustee's Annual Report(TAR) and accounts
Charity reportng and accounts | Resource
These requirements apply to unincorporated ch
Accounting Requirements Register with Charity Commission Type of Accounts Scrutiny of Accounts Trustees’ Annual Report Filing of Annual Report and Accounts
Annual Return
Instructons for completng
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Fill out the worksheets in this order following
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Once the Accounts - final page looks reasonab
Centre
harities, including unincorporated associations and charitable trusts: Gross income £25,000-£250,000 Yes Receipts and payments. May choose accruals Either independent examination of accounts or audit, unless specified in constitution. See note 1A Simplified annual report. ' - Prepare a charity trustees annual report GOV.UK (www.gov.uk) File with Charity Commission within 10 months Complete return within 10 months of end of financial year
g the instructions on each page: Bank Statements Scout hut OSM output Mapping Accounts - workings Accounts - final - this feeds through from "Accounts - workings". Sense check this. ble send this spreadsheet and the bank account statements and transactions (as per wo
Notes for 14th Walthamstow
This has been done
We have chosen to report using payments and receipts The accounts are independently examined (since FY2023)
Financial year end is 31 December so reporting deadline is 31 October of the following year
orksheet "Bank statements") to the independent examiner
| 14TH WALTHAMSTOW SCOUT GROUP - ACCOUNTS UP TO 31 DECEMBER 2025 Financial year (FY) FY25 FY24 Year ending 31 December 2025 31 December 2024 |
Notes 1 2 3 4 |
|---|---|
| Brought forward balances 14th Walthamstow Scout Group £14,120 £14,500 14th Walthamstow Scouts £924 £1,753 14th Walthamstow Cubs £333 £2,302 14th Walthamstow Beavers £719 £516 Total £16,096 £19,071 |
|
| Income Rental income £10,542 £9,986 Income from running events £7,699 £7,140 Membership Fees £9,377 £7,933 Donatons £789 £16,919 Group Shop - clothing £912 £801 Bank interest £118 £342 Total £29,437 £43,121 |
|
| Expenditure Venue Maintenance -£3,972 -£34,940 Group events -£10,217 -£12,430 Group meetngs and badges -£3,873 -£2,371 Utlites -£2,768 -£2,345 Group Shop -£1,100 -£1,162 Insurance -£1,038 -£955 Hall Consumables -£578 -£880 Equipment -£2,187 -£627 Admin -£195 -£347 Training £0 -£32 Total -£25,929 -£56,089 |
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| Closing balances 14th Walthamstow Scout Group £17,756 £14,120 14th Walthamstow Scouts £1,023 £924 14th Walthamstow Beavers £550 £719 14th Walthamstow Cubs £275 £333 £19,604 £16,096 Total |
|
Notes
1FY24 - gift aid claimed for the period September 2020 to December 2023 2Lower bank interest rates in FY25
3FY24 - included £32.6k for a new roof for the Scout Hall
4FY25 - camping equipment purchased
| 2025 | 2024 | Check back 0 Check back 0 Check back 0 |
|
|---|---|---|---|
| RECEIPTS | |||
| Donations | 789 | 16,919 | |
| Rental income | 10,542 | 9,986 | |
| Membership Fees | 9,377 | 7,933 | |
| Income from running events | 7,699 | 7,140 | |
| Group Shop – clothing | 0 | 801 | |
| Bank interest | 118 | 342 | |
| Other income | 912 | - | |
| TOTAL RECEIPTS | 29,437 | 43,121 | |
| PAYMENTS | |||
| Venue Maintenance | 3,972 | 34,940 | |
| Expenses from running events | 10,217 | 12,430 | |
| Group meetings and badges | 3,873 | 2,371 | |
| Utilities | 2,768 | 2,345 | |
| Group Shop | 1,100 | 1,162 | |
| Insurance | 1,038 | 955 | |
| Hall Consumables | 578 | 880 | |
| Equipment | 2,187 | 627 | |
| Admin | 195 | 347 | |
| Other expense | 0 | 32 | |
| TOTAL PAYMENTS | 25,929 | 56,089 | |
| NET OF RECEIPTS | 3,509 | -12,968 | |
| CASH FUNDS LAST YEAR END | 16,096 | 29,064 | |
| CASH FUNDS THIS YEAR END | 19,604 | 16,096 |
Notes
1 – 2024 includes Gift Aid for the period 2020-2023
2 – The large decrease this year was due to the repairs to the main hall’s roof in 2024
| 2025 | 2024 | Check back 0 |
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|---|---|---|---|
| CASH FUNDS | |||
| 14th Walthamstow Beavers | 550 | 719 | |
| 14th Walthamstow Cubs | 275 | 333 | |
| 14th Walthamstow Scouts | 1,023 | 924 | |
| 14th Walthamstow Scout Group | 17,756 | 14,120 | |
| 19,604 | 16,096 | ||
| ASSETS RETAINED FOR THE GROUP’S OWN USE | |||
| Scout building – current value | 647,884 | 629,625 | |
k to Acc
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Instructons
Log on to OSM - Go to "Adults" - Section Admin - Accountancy Tools - Financi Click on relevant financial year for reporting - "View financial year" On left hand side click "Annual Report"
Investigate and resolve any differences shown in red under "Bank account vs Click "Download" and copy report to Columns D-F below
Update Column A as necessary according to the category sections on the OSM Drag down formulas in Columns B and C and I and L to ensure all lines of the The adjustment column (H and K) can be used to adjust categories or incorrec
Update cateFormula
Mapping
| - | |||
|---|---|---|---|
| Income | IncomeActvity EquipmentEquipment | 0 | |
| Income | IncomeBank Interest | Bank interest | 0 |
| Income | IncomeDonaton | Donatons | 0 |
| Income | IncomeEvents | Income from running event | 0 |
| Income | IncomeEvents - Beavers | Income from running event | 0 |
| Income | IncomeEvents - Cubs | Income from running event | 0 |
| Income | IncomeEvents - Scouts | Income from running event | 0 |
| Income | IncomeGif Aid | Donatons | 0 |
| Income | IncomeGroup Shop | Other income | 0 |
| Income | IncomeMeetngs - BeaversGroup meetngs and badges | 0 | |
| Income | IncomeMembership Fees | Membership Fees | 0 |
| Income | IncomeRent | Rental income | 0 |
| Income | IncomeUtlites | Utlites | 0 |
| Income | Income | #N/A | #N/A |
| - | |||
| Expense | ExpenseActvity EquipmenEquipment | ||
| Expense | ExpenseAdmin | Admin | |
| Expense | ExpenseBadges | Group meetngs and badges | |
| Expense | ExpenseCamping EquipmeEquipment | ||
| Expense | ExpenseDonaton | Donatons | |
| Expense | ExpenseEvents | Expenses from running events | |
| Expense | ExpenseEvents - Beavers | Expenses from running events | |
| Expense | ExpenseEvents - Cubs | Expenses from running events | |
| Expense | ExpenseEvents - ExplorersExpenses from running events | ||
| Expense | ExpenseEvents - Scouts | Expenses from running events | |
| Expense | ExpenseGroup Shop | Group Shop | |
| Expense | ExpenseHall ConsumablesHall Consumables | ||
| Expense | ExpenseInsurance | Insurance | |
| Expense | ExpenseMeetngs | Group meetngs and badges | |
| Expense | ExpenseMeetngs - Beave | Group meetngs and badges | |
| Expense | ExpenseMeetngs - Cubs | Group meetngs and badges | |
| Expense | ExpenseMeetngs - ScoutsGroup meetngs and badges | ||
| Expense | ExpenseMembership CostMembership Fees | ||
| Expense | ExpenseRefund | #N/A | |
| Expense | ExpenseTraining | Training |
| Expense | ExpenseUtlites | Utlites |
|---|---|---|
| Expense | ExpenseVenue MaintenanVenue Maintenance | |
| 0 | ||
| Account balances | 0 | |
| 14th Walthamstow Beave14th Walthamstow Beavers | ||
| 14th Walthamstow Cubs | 14th Walthamstow Cubs | |
| 14th Walthamstow Scouts14th Walthamstow Scouts | ||
| 14th Walthamstow Scout 14th Walthamstow Scout Group | ||
| 14th Walthamstow Extra | 14th Walthamstow Scout Group | |
| 14th Walthamstow Saving14th Walthamstow Scout Group | ||
| 0 | ||
| Summary | 0 | |
| Account balance brought | A6 Cash funds last year end | |
| Income | IncomeTotal income | Total income |
| Total expenditure | Total expenditure | |
| Net income | 0 | |
| Account balance carried f Cash funds this year end | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 0 |
ial years
cashbook anomaly" - this won't show up if there are no differences
M report
OSM report have the formulas in the columns. ct bookings on OSM, where required
| Adjustments - | Adjustments | ||||
|---|---|---|---|---|---|
| Output from OSM | current year | - prior year | |||
| 2025 | 2024 | 2025 | |||
| Income | |||||
| Actvity Equipment | 21.98 | 20.00 | -21.98 | 0.00 | |
| Bank Interest | 118.14 | 341.91 | 118.14 | ||
| Donaton | 789.10 | 8,997.10 | 789.10 | ||
| Events | 0.00 | 2,016.68 | 0.00 | ||
| Events - Beavers | 304.77 | 190.00 | 304.77 | ||
| Events - Cubs | 3,559.94 | 690.00 | 3,559.94 | ||
| Events - Scouts | 3,834.18 | 4,243.01 | 3,834.18 | ||
| Gif Aid | 0.00 | 10,408.91 | 0.00 | ||
| Group Shop | 912.36 | 801.16 | 912.36 | ||
| Meetngs - Beavers | 0.00 | 6.99 | 0.00 | ||
| Membership Fees | 13,783.85 | 11,704.52 | 13,783.85 | ||
| Rent | 10,541.56 | 9,985.78 | 10,541.56 | ||
| Utlites | 0.00 | 81.02 | 0.00 | ||
| 0.00 | |||||
| Expense | 0.00 | ||||
| Actvity Equipment | 1,091.78 | 276.77 | 21.98 | -1,069.80 | |
| Admin | 195.43 | 346.72 | -195.43 | ||
| Badges | 879.08 | 213.55 | -879.08 | ||
| Camping Equipment | 1,117.21 | 370.59 | -1,117.21 | ||
| Donaton | 0.00 | 2,486.98 | 0.00 | ||
| Events | 0.00 | 2,038.41 | 0.00 | ||
| Events - Beavers | 553.96 | 296.62 | -553.96 | ||
| Events - Cubs | 4,832.24 | 1,959.71 | -51.00 | -4,883.24 | |
| Events - Explorers | 0.00 | 1,473.63 | 0.00 | ||
| Events - Scouts | 4,780.05 | 6,661.65 | -4,780.05 | ||
| Group Shop | 1,099.77 | 1,161.82 | -1,099.77 | ||
| Hall Consumables | 578.42 | 879.63 | -578.42 | ||
| Insurance | 1,038.17 | 955.46 | -1,038.17 | ||
| Meetngs | 500.43 | 427.40 | -500.43 | ||
| Meetngs - Beavers | 1,483.37 | 797.43 | -1,483.37 | ||
| Meetngs - Cubs | 644.50 | 731.35 | -644.50 | ||
| Meetngs - Scouts | 365.39 | 208.22 | -365.39 | ||
| Membership Costs | 4,406.42 | 3,771.40 | -4,406.42 | ||
| Refund | 51.00 | 0.00 | 51.00 | 0.00 | |
| Training | 0.00 | 32.33 | 0.00 |
| Utlites | 2,768.27 | 2,425.94 | -2,768.27 |
|---|---|---|---|
| Venue Maintenance | 3,971.85 | 34,939.67 | -3,971.85 |
| 0.00 | |||
| Account balances | 0.00 | ||
| 14th Walthamstow Beavers | 550.05 | 719.31 | 550.05 |
| 14th Walthamstow Cubs | 274.83 | 332.52 | 274.83 |
| 14th Walthamstow Scouts | 1,023.12 | 924.20 | 1,023.12 |
| 14th Walthamstow Scout Group | 7,493.78 | 5,801.46 | 7,493.78 |
| 14th Walthamstow Extra | 4,128.73 | 3,203.08 | 4,128.73 |
| 14th Walthamstow Savings | 6,133.56 | 5,114.96 | 6,133.56 |
| 0.00 | |||
| Summary | 0.00 | ||
| Account balance brought forward | 16,095.53 | 29,063.73 | 16,095.53 |
| Total income | 33,865.88 | 49,487.08 | 33,865.88 |
| Total expenditure | 30,357.34 | 62,455.28 | 30,357.34 |
| Net income | 3,508.54 | -12,968.20 | 3,508.54 |
| Account balance carried forward | 19,604.07 | 16,095.53 | 19,604.07 |
| 0.00 | |||
| 0.00 |
2024
20.00 341.91 8,997.10 2,016.68 190.00 690.00 4,243.01 10,408.91 801.16 6.99 11,704.52 9,985.78 81.02 0.00 0.00 -276.77 -346.72 -213.55 -370.59 -2,486.98 -2,038.41 -296.62 -1,959.71 -1,473.63 -6,661.65 -1,161.82 -879.63 -955.46 -427.40 -797.43 -731.35 -208.22 -3,771.40 0.00 -32.33
-2,425.94 -34,939.67 0.00 0.00 -719.31 -332.52 -924.20 -5,801.46 -3,203.08 -5,114.96 0.00 0.00 -29,063.73 49,487.08 -62,455.28 12,968.20 -16,095.53 0.00 0.00
Insurance docs
2025 2024 2023 Scout building 647,884 629,625 613,670
Instructons
In the absence of a valuation, use the value of the Scout Hut as per the annual in
AQM_Renewal_Invitation_CaseSelect document
2025 C:\Users\joann\OneDrive - 14th Walthamstow Scout Group\Doc Page 5 of 14
policy wording for full details
Clauses 1 to 7 include:
7 - Floating Sums Insured - Where Sums Insured are stated within Section 1 Property Dé as applying specifically to any one or more Premises, such Sums Insured are deemed to
CC16b.pdf (publishing.service.gov.uk)
Guidance doc
Assets and liabilites A statement listing assets and liabilities is required in receipts and payments accounts (in place of a balance sheet required for accruals accounts). However, no asset valuations are required, unless a valuation is essential to a meaningful description of the asset - such as cash or deposit account balances. Valuations (even approximate ones) may be provided if trustees wish. Notes to the accounts Notes are seldom necessary, although if notes would help the reader to understand the accounts better, they should be added. Examples of notes that may be included are: • information about significant non-monetary resources, for example donated goods and services; • a brief note on transactions with related parties and trustees; • details of any remuneration or expenses paid to any trustee or related party; and • details of the movement on particular restricted funds (where this may be useful to donors who stipulated how money was to be spent). These matters may alternatively be included in the Trustees’ Annual Report if separate notes to the accounts are not prepared. However, CIOs must make the relevant note disclosures to the statement of assets and liabilities where these apply to them.
surance doc
uments\4_Group Admin\4_Group Informatio
2024 C:\Users\jo
amage All Risks, and not identified be floating Sums Insured
oann\OneDrive - 14th Walthamstow Scout Group\Documents\4_Group Admin\4_Group Information\Insuran
nce\2024(#1814484840) AQM_Renewal_Invitation_CaseSelect_021993_03_23.pdf
MAPPING - OSM and Annual accounts
Purpose
The purpose of this worksheet is to map categories and descriptions used on OSM to those used on the Acco This is useful for combining some of the OSM categories where they are similar for the purposes of reporting For example, on OSM there are four categories for "events" for each section but on the Annual Accounts this
Explanaton of columns
| n of columns | ||
|---|---|---|
| Category - as per OSM | Item descriptons - as per OSM | |
| report | report | Formula |
| This is manually input | ||
| depending on which | This is taken directly from OSM | Formula to combine category |
| category the item is under | report | and description |
Instructons
If there are new items for a new reporting year they should be added to Column C and Columns B, D and E sh
| Income | Formula | |
|---|---|---|
| Income | Actvity Equipment | IncomeActvity Equipment |
| Income | Bank Interest | IncomeBank Interest |
| Income | Donaton | IncomeDonaton |
| Income | Events | IncomeEvents |
| Income | Events - Beavers | IncomeEvents - Beavers |
| Income | Events - Cubs | IncomeEvents - Cubs |
| Income | Events - Scouts | IncomeEvents - Scouts |
| Income | Gif Aid | IncomeGif Aid |
| Income | Group Shop | IncomeGroup Shop |
| Income | Inital Transfers | IncomeInital Transfers |
| Income | Meetngs - Beavers | IncomeMeetngs - Beavers |
| Income | Membership Fees | IncomeMembership Fees |
| Income | Rent | IncomeRent |
| Income | Utlites | IncomeUtlites |
| Expense | Expense | |
| Expense | Actvity Equipment | ExpenseActvity Equipment |
| Expense | Admin | ExpenseAdmin |
| Expense | Badges | ExpenseBadges |
| Expense | Bank Fees | ExpenseBank Fees |
| Expense | Camping Equipment | ExpenseCamping Equipment |
| Expense | Donaton | ExpenseDonaton |
| Expense | Events | ExpenseEvents |
| Expense | Events - Beavers | ExpenseEvents - Beavers |
| Expense | Events - Cubs | ExpenseEvents - Cubs |
| Expense | Events - Explorers | ExpenseEvents - Explorers |
| Expense | Events - Scouts | ExpenseEvents - Scouts |
| Expense | Group Shop | ExpenseGroup Shop |
| Expense | Hall Consumables | ExpenseHall Consumables |
| Expense | Insurance | ExpenseInsurance |
| Expense | Meetngs | ExpenseMeetngs |
|---|---|---|
| Expense | Meetngs - Beavers | ExpenseMeetngs - Beavers |
| Expense | Meetngs - Cubs | ExpenseMeetngs - Cubs |
| Expense | Meetngs - Scouts | ExpenseMeetngs - Scouts |
| Expense | Membership Costs | ExpenseMembership Costs |
| Expense | Rent | ExpenseRent |
| Expense | Training | ExpenseTraining |
| Expense | Utlites | ExpenseUtlites |
| Expense | Venue Maintenance | ExpenseVenue Maintenance |
| Account balances | Account balances | |
| 14th Walthamstow Beavers | 14th Walthamstow Beavers | |
| 14th Walthamstow Cubs | 14th Walthamstow Cubs | |
| 14th Walthamstow Scouts | 14th Walthamstow Scouts | |
| 14th Walthamstow Scout Group | 14th Walthamstow Scout Group | |
| 14th Walthamstow Extra | 14th Walthamstow Extra | |
| 14th Walthamstow Savings | 14th Walthamstow Savings | |
| Summary | Summary | |
| Account balance brought forwardAccount balance brought forward | ||
| Income | Total income | IncomeTotal income |
| Total expenditure | Total expenditure | |
| Net income | Net income | |
| Account balance carried forward | Account balance carried forward |
ounts
g s is presented as one category
This is the categories used in the Annual Accounts
If additional categories are needed then these can be added below and added to the Annual Accounts template (Accounts - Working/Final worksheets)
hould be updated as necessary depending on the nature of the item in Column C
Accounts category Equipment Bank interest Donations Income from running events Income from running events Income from running events Income from running events Donations Group Shop - clothing Other income Group meetings and badges Membership Fees Rental income Utilities
Equipment Admin Group meetings and badges Bank fees Equipment Donations Group events Group events Group events Group events Group events Group Shop Hall Consumables Insurance
Group meetings and badges Group meetings and badges Group meetings and badges Group meetings and badges Membership Fees Rental income Training Utilities Venue Maintenance
14th Walthamstow Beavers 14th Walthamstow Cubs 14th Walthamstow Scouts 14th Walthamstow Scout Group 14th Walthamstow Scout Group 14th Walthamstow Scout Group
A6 Cash funds last year end Total income Total expenditure
Cash funds this year end
Bank statements and transactons needed to back up accounts To be shared with independent examiner
Need: Transactions for year Log on to each of the six bank accounts on Co-op Go to "Search transactions" Date range - put in the dates for the full calendar year e.g. 31 January 20xx to 31 Dece Copy the transactions to the Annual report "All transactions and opening and closing b Confirmation of balance at end of year Log on to each of the six bank accounts on Co-op Go to "Accounts" - "View statements and reports" Select "Statement" Select account (even if only one account, need to select it otherwise you can only sear Select statement "Last three months" Select the statement for the period that covers 31 December Download to pdf then take a screen shot and save to the Confirmation of balance at end of previous year Go to the previous year's folder and copy over the screen shot of the closing balance f
mber 20xx
balance 31Jan20xx-31Dec20xx" spreadsheet
rch for 1 day)
rom last year
Independent examiner’s report to the trustees of 14[th] Walthamstow Scout Group
I report to the trustees on my examination of the accounts of the 14[th] Walthamstow Scout Group for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the Trust as required by section 130 of the
Act; or
- the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Jack Sharville ATT CTA
Relevant professional qualification or membership of professional bodies (if any): Association of Tax Technicians and Chartered Institute of Taxation
Address: c/o 205a Wood St, London E17 3NU
Date: 28 February 2026